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Alistair M. Preston
Researcher at University of New Mexico
Publications - 19
Citations - 1742
Alistair M. Preston is an academic researcher from University of New Mexico. The author has contributed to research in topics: Technological change & Accounting information system. The author has an hindex of 14, co-authored 19 publications receiving 1646 citations. Previous affiliations of Alistair M. Preston include Boston University.
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Fabricating budgets: A study of the production of management budgeting in the national health service
TL;DR: In this article, the authors examine the processes by which a form of responsibility accounting system emerges in an organizational context and show that management budgeting is fabricated, put together in a changing and fragile manner.
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IMag[in]ing annual reports
TL;DR: In this paper, the authors explore the significance of selected visual images appearing in U.S. annual reports during the late 1980s and early 1990s and argue that this way of seeing creates the potential for new voices to be heard and the possibility to subvert the dualisms typical of the totalizing theories of modernity.
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Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation
TL;DR: The authors argue that the changes in the code and discourses are translations of both the political challenges to the legitimacy of accountants and a wider transformation in the culture of American society, and that through this appeal the profession seeks to legitimize itself within the social realm.
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The Diagnosis-Related Group-Prospective Payment System and the problem of the government of rationing health care to the elderly
TL;DR: As the analysis suggests, accounting-based data and calculations contributed to “government at a distance” and helped to alleviate the difficulties inherent in overtly rationing health care to the elderly.
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The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U.S. hospitals
TL;DR: In this paper, the authors explore the transformations in accounting in U.S. hospitals and the forms of accounting thought and practice which emerged. But they do not consider the social and historical context of these transformations.